Section 69 of the CGST Act, 2017 — Arrest – Habeas Corpus — The petitioner sought the directions for issuance of Writ of Habeas Corpus, for brother of the present petitioner, a Tax Consultant, who is alleged to be illegally confined since 18.3.2022. His brother was called on 18.3.2022 by the department but was not permitted to meet till 20.03.2022. The counsel for the petitioner submitted that the Apex Court in the case of D.K.Basu vs. State of W.B.  has laid down the principles for arrest. He further relied the decision of this Court in the case of Vimal Yashwantgiri Goswami v. State of Gujarat. 

Held that:- The Hon’ble High Court issued Notice to the respondent returnable on 24.3.2022. Directed the Respondent to present himself before this Court along with the Corpus at 11:00 a.m. tomorrow.